Thursday, July 19, 2012

Forensic Accounting - Numbers As Facts

Numbers are believed to be absolute; the sum of one and one is always two. No matter the growth of technology or mathematical concepts, putting those numbers together will always result physically on the number two. So when things don't add up in line with the very nature of numbers, questions arise and further investigation is carried out.

Forensic accounting, as based on specialists, is the utilization of accounting and business strategies to collect and investigate informative numerical data as proof in court cases. It is a discipline that "encompasses financial expertise, fraud knowledge, along with a strong comprehension of business reality and the working the system. Recently, this kind of accounting was witnessed worldwide since it was utilized in a much publicised impeachment case against a Supreme Court Justice from a Southeast Asian country.

As a good process, it includes reviews of factual situation and relevant documentation to create a solid primary assessment within the case and to identify areas of loss and the opposing expert's damages report. It also involves reporting on both the strong and flaws with the positions taken. Likewise, it offers support in procuring required documentation to assist or repudiate a claim or testimony, examination to increase the formulation of issues to debate with regards to the presented financial evidence, attendance at trial while hearing the testimony of the opposing expert, and also providing help with the cross-examination.

Among the list of important documents for this form of accounting are the balance sheet, income statement, statement of owner's equity and statement of cash flows. The balance sheet lists the company's assets and liabilities, plus the owner's equity; the income statement displays business profits with deducted revenues of a specified time. The statement of owner's equity is the retained earnings which combine the retained earnings from the beginning towards the end on the given period; this statement uses information on the other financial statements. Lastly, the statement of money flows lists the sources and uses of cash split into operations, investments and other financial activity. These four would be the most commonly put to use for forensic accounting, but other than these, accountants are also known to inspect strategic business plans and disclosures in footnotes.

More and more companies are choosing forensic accounting to secure their operations and protect their assets. It's often utilized in conflicts over property values (as was the ground for the impeachment case against the Supreme Court Justice mentioned earlier), prevention of fraudulent activities within the company, personal injury claims, royalty audits and a lot more. As numbers really don't lie, they are simply enough solid evidence needed to make any case stand.


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